INVESTMENTS (Tables)

3 Months Ended

Dec. 31, 2016

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s investments is as follows:

	December 31, 2016		September 30, 2016
Investment in Kukio Resort land development partnerships	$	5,331,000	$	3,502,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total investments	$	5,381,000	$	3,552,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort land development partnerships is as follows:

	Three months ended   December 31,
	2016		2015
Revenue	$	24,874,000	$	3,703,000
Gross profit	$	11,496,000	$	1,357,000
Net earnings	$	10,661,000	$	823,000

Kaupulehu Developments

INVESTMENTS

Summary of percentage of sales payment proceeds received

The following table summarizes the Increment I and Increment II percentage of sales payment proceeds received from KD I and KD II.

	Three months ended   December 31,
	2016			2015
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	1,678,000		$	150,000
Fees - included in general and administrative expenses	(260,000		)	(21,000		)
Proceeds from sale of interest in leasehold land, net of fees paid	$	1,418,000		$	129,000